Subject: DF Title IX - Executive Compensation
From: Teresa C. Zalcman

July 29, 2010

Dear Chairwoman Shapiro,

As a private investor for over 30 years, I have often been amazed at how many CEOs/presidents/chairpersons of publicly-traded companies have chosen to run the enterprises by which they have been elected/appointed as if they were their private property. Despite the many SEC regulations that they and their companies are required to observe, they continue to ignore the rules as if these rules are not meant for them.

Thus, any new financial rules will not likely be heeded any more closely by these rotten, greedy CEOs unless there is a new provision requiring that all new CEO at the time of their appointment and swearing in make a pledge to their shareholders/ employees similar to that made by our President at his inauguration to "protect and defend" the interests of their company. I believe these newly elected CEOs would take their job more seriously should they be required to make such a pledge of honesty. Thereafter, every one of these CEOs should also be required to sign annually an affidavit vowing that they have treated the company entrusted to them fairly, honestly and with the highest integrity (all their decisions and actions were for the best interest of their shareholders and employees).

Thank you so very much for your interest in soliciting comments from the public concerning the new financial rules.